2024-11-01T09:03:22-05:00 2023-12-31 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2023-01-01 454724565 GATESTONE INSTITUTE GATE 2128914054 CO EISNER ADVISORY GRP733 3RD AVE NEW YORK NY 10017 NINA ROSENWALD DIRECTOR/PRESIDENT 2128914054 2024-10-29 1 0 CINDY FEDER P01342030 2129498700 2024-10-29 2023 2024-10-15 13:58:12Z NINA ROSENWALD C/O EISNER ADVISORY GRP733 3RD AVE NEW YORK NY 10017 1246025 0 X GATESTONEINSTITUTE.ORG X 2012 DE POLICY RESEARCH & EDUCATION ORGANIZATION FORMED TO SUPPORT HUMAN RIGHTS & DEMOCRACY WORLDWIDE IN ORDER TO PROMOTE SOCIAL, LEGAL, POLITICAL, ECONOMIC FAIRNESS & A SAFE EXISTENCE FOR ALL PEOPLE. 4 2 5 0 0 0 2614884 1237048 0 0 -461 8036 13110 941 2627533 1246025 27000 0 0 0 595189 425571 0 0 101746 1283428 1310679 1905617 1736250 721916 -490225 912039 440657 198583 217426 713456 223231 X GATESTONE INSTITUTE IS A POLICY RESEARCH AND EDUCATION ORGANIZATION (A "THINK TANK") FORMED FOR THE PURPOSE OF SUPPORTING THE INSTITUTIONS OF HUMAN RIGHTS AND DEMOCRACY WORLDWIDE (INCLUDING FREEDOM OF SPEECH, THE PRESS AND RELIGION, PROPERTY RIGHTS AND FREE-MARKET OPPORTUNITIES, THE RULE OF LAW AND GOVERNMENTAL ACCOUNTABILITY AND TRANSPARENCY) IN ORDER TO PROMOTE SOCIAL, LEGAL, POLITICAL AND ECONOMIC FAIRNESS AND A PEACEFUL EXISTENCE FOR ALL PEOPLE. GATESTONE WILL CONDUCT RESEARCH AND ANALYSIS, INFORM THE PUBLIC AND THE POLICY COMMUNITY AND FOSTER COMMUNICATION AND THE EXCHANGE OF IDEAS AMONG THE PUBLIC, ADVOCATES, OPINION LEADERS AND POLICY MAKERS, IN AN EFFORT TO ACHIEVE FAIR AND JUST SOCIAL, LEGAL, POLITICAL AND ECONOMIC POLICIES FOR ALL PEOPLE AND PROMOTE A SAFE AND PEACEFUL WORLD IN A MANNER THAT IS USEFUL TO INDIVIDUALS AND BENEFICIAL TO THE COMMUNITY. 0 0 1157079 DURING 2023 GATESTONE INSTITUTE ACCOMPLISHED ITS MISSION BY CONDUCTING RESEARCH, ANALYZING AND INFORMING THE PUBLIC AND THE POLICY COMMUNITY (INCLUDING THROUGH HOSTING CONFERENCES AND PUBLISHING ARTICLES, BOOKS AND OTHER MATERIALS) ABOUT ISSUES RELATED TO HUMAN RIGHTS AND DEMOCRACY WORLDWIDE. 1157079 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 25 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 4 2 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 0 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN VA WA WV WI X JOEL ZBAR 2128914054 C/O EISNER ADVISORY GRP 733 THIRD YORK NY 10017 X NAOMI PERLMAN DIRECTOR/VICE PRES/SECRETA 40.00 X X 270000 0 18038 KHALED ABU TOAMEH DIRECTOR 10.00 X 99996 0 0 DOUGLAS MURRAY DIRECTOR 3.00 X 0 0 0 NINA ROSENWALD DIRECTOR / PRESIDENT 40.00 2.00 X X 0 0 0 JOEL ZBAR TREASURER 2.00 X 0 0 0 369996 0 18038 1 0 1 0 GRAYSON LEVY C/O EISNER ADVISORY GRP 733 3RD AV NEW YORK NY 10017 PROGRAM CONSULTING 168746 1 1237048 1237048 8036 8036 CREDIT CARD REWARDS 941 941 941 1246025 0 0 8977 X 369996 234996 67500 67500 33738 16869 16869 21837 10918 6066 4853 2865 2865 221936 221936 613955 596930 150 16875 110880 8300 102580 43438 43438 15791 13538 2253 275528 275528 2229 2229 MERCHANT FEES 12518 12518 TAXES AND FILING FEES 10806 10806 BANK FEES 733 733 1736250 1157079 477425 101746 750599 311422 8231 8343 36886 38131 45449 43022 517 2427 4811 3706 110995 76628 912039 440657 97538 150749 101045 66677 198583 217426 X 713456 223231 713456 223231 912039 440657 -490225 0 X X 0 1 X 1 0 X 2304625 1692563 1737014 2614884 1237048 9586134 2304625 1692563 1737014 2614884 1237048 9586134 4548048 5038086 1565 225 10 427 8036 10263 604 13110 941 14655 9611052 0.52420 0.52520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45449 43022 2427 2427 SECURITY DEPOSIT 9950 RIGHT-OF-USE ASSET- 66678 76628 CURRENT PORTION OF OPERATING LEASE LIABILITY 30912 OPERATING LEASE LIABILITY, NET OF CURRENT PORTION 35765 66677 X 1246025 0 1246025 0 1246025 1736250 0 1736250 0 1736250 PART X, LINE 2: FIN 48 (ASC 740) THE ORGANIZATION FOLLOWS THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10-05 RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. SINCE THE ORGANIZATION REPORTS ITS ACTIVITIES ON THE ACCRUAL BASIS OF ACCOUNTING, AND DUE TO ITS GENERAL NOT-FOR-PROFIT STATUS, ASC 740-10-05 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 10 PROGRAM SERVICES SEE SCHEDULE F, PART V 61104 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 4 PROGRAM SERVICES SEE SCHEDULE F, PART V 317320 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 1 PROGRAM SERVICES SEE SCHEDULE F, PART V 2292 SOUTH ASIA 0 1 PROGRAM SERVICES SEE SCHEDULE F, PART V 1200 0 16 0 0 0 16 381916 0 381916 0 0 0 0 0 0 PART I, LINE 2 MONITORING OF FUNDS IN ORDER TO MONITOR THE USE OF ITS GRANTS OUTSIDE THE US, GATESTONE INSTITUTE REQUIRES THAT RECIPIENTS OF GRANT FUNDS REPORT BACK TO GATESTONE REGARDING THE USE OF THE FUNDS. SPECIFIC REPORTING REQUIREMENTS ARE INCORPORATED INTO A GRANT AGREEMENT THAT THE RECIPIENT MUST SIGN BEFORE RECEIVING THE FUNDING. THERE WERE NO GRANTS MADE DURING 2023. PART I, LINE 3, COLUMN E DESCRIPTION OF SPECIFIC TYPES OF PROGRAM SERVICES ACTIVITIES CONDUCTED IN VARIOUS REGIONS INCLUDES RESEARCH AND WRITING, HOSTING CONFERENCES, TRANSLATING AND MAINTAINING THE ORGANIZATION'S WEBSITE AND BLOG TO INFORM THE PUBLIC AND THE POLICY COMMUNITY ABOUT ISSUES RELATED TO HUMAN RIGHTS AND DEMOCRACY WORLDWIDE. 0 0 0 0 0 0 0 0 0 NAOMI PERLMAN DIRECTOR/VICE PRES/SECRETA 220000 0 50000 0 0 0 0 0 18038 0 288038 0 0 0 FORM 990, SCHEDULE J, PART II COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES: SEE SCHEDULE O FOOTNOTE ON COMPENSATION. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS DURING 2023, JOEL ZBAR WAS A PARTNER AT THE ACCOUNTING FIRM EISNERAMPER LLP AND EISNER ADVISORY GROUP LLC ("EISNERAMPER"). EISNERAMPER PERFORMED ACCOUNTING, TAX AND ADMINISTRATIVE OVERSIGHT SERVICES FOR GATESTONE. COMPENSATION TO EISNERAMPER WAS BASED ON EISNERAMPER'S STANDARD HOURLY BILLING RATES. THE TERMS OF SUCH AGREEMENT WERE NEGOTIATED AT ARM'S LENGTH AND ARE FAIR MARKET RATES, AS EVIDENCED BY THE FACT THAT EISNERAMPER CHARGES THE SAME STANDARD HOURLY BILLING RATES TO THE OTHER CLIENTS FOR WHICH JOEL ZBAR PROVIDES SERVICES AND THAT OTHER ACCOUNTING FIRMS PROVIDE SIMILAR SERVICES AT SIMILAR RATES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS GATESTONE INSTITUTE HAS TWO MEMBERS WHO HAVE THE POWER TO ELECT OR APPOINT THE MEMBERS OF GATESTONE INSTITUTE. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS GATESTONE INSTITUTE HAS TWO MEMBERS WHO HAVE THE POWER TO ELECT OR APPOINT THE MEMBERS OF GATESTONE INSTITUTE. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990 FORM 990 IS PREPARED BY EISNER ADVISORY GROUP LLC AND REVIEWED BY JOEL ZBAR, PARTNER OF EISNERAMPER LLP, EISNER ADVISORY GROUP LLC AND TREASURER OF GATESTONE INSTITUTE. JOEL ZBAR THEN DISTRIBUTES COPIES OF FORM 990 TO NINA ROSENWALD, MEMBER, DIRECTOR AND PRESIDENT, AS WELL AS TO THE ENTIRE BOARD OF DIRECTORS OF GATESTONE INSTITUTE FOR REVIEW AS WELL. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY ALL GOVERNING INDIVIDUALS MUST DISCLOSE TO THE THE BOARD THE EXISTENCE OF ANY ACTUAL OR POSSIBLE FINANCIAL CONFLICT OF INTEREST OR PERSONAL CONFLICT OF INTEREST SUCH GOVERNING INDIVIDUAL MAY HAVE IN ANY MATTER PENDING BEFORE THE BOARD OR ANY ACTION TAKEN OR TO BE TAKEN BY OR ON BEHALF OF GATESTONE INSTITUTE. TO ENSURE GATESTONE INSTITUTE OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ANY ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. WHEN CONDUCTING PERIODIC REVIEWS, GATESTONE INSTITUTE MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE ADVISORS ARE USED, THEIR USE SHALL NOT RELIEVE THE BOARD OF ITS RESPONSIBILITY FOR ENSURING THAT PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION COMPENSATION ARRANGEMENTS MUST BE BASED ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS OR ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS, AND MUST BE APPROVED IN ADVANCE OF PAYING COMPENSATION BY A MAJORITY OF THE BOARD OR THE MEMBERS PROVIDED, HOWEVER, THAT A DIRECTOR WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY FROM THE FOUNDATION FOR SERVICES RENDERED TO THE FOUNDATION IN A CAPACITY OTHER THAN AS DIRECTOR IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO SUCH DIRECTOR'S COMPENSATION. THE BOARD MUST RECORD IN WRITING (I) THE DATE AND TERMS OF ANY APPROVED COMPENSATION ARRANGEMENT, (II) THE DECISION MADE BY EACH DIRECTOR WHO VOTED ON SUCH ARRANGEMENT. PLEASE NOTE, COMPENSATION LISTED WAS FOR SERVICES PROVIDED BY BOARD MEMBERS TO GATESTONE INSTITUTE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC GATESTONE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A ALL OF GATESTONE INSTITUTE'S DIRECTORS WHO RECEIVE COMPENSATION, AS LISTED IN PART VII, ARE FOR SERVICES RENDERED TO THE FOUNDATION IN A CAPACITY OTHER THAN AS DIRECTOR. NAOMI PERLMAN IS A FULL TIME EMPLOYEE OF GATESTONE INSTITUTE AND OVERSEES ALL OF THE ORGANIZATION'S ACTIVITIES AND EMPLOYEES. THE OTHER DIRECTOR KHALED ABU TOAMEH IS COMPENSATED BY GATESTONE INSTITUTE FOR HIS SERVICES WRITING ARTICLES AND OTHER CONSULTING SERVICES RELATED TO INFORMING THE PUBLIC AND THE POLICY COMMUNITY ABOUT ISSUES RELATED TO HUMAN RIGHTS AND DEMOCRACY WORLDWIDE. FORM 990, PART IX, LINE 11G SPEAKERS (HONORARIUMS): PROGRAM SERVICE EXPENSES 79,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,000. CONSULTING FEES- OTHER: PROGRAM SERVICE EXPENSES 283,080. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 16,875. TOTAL EXPENSES 299,955. CONSULTING FEES - WRITERS: PROGRAM SERVICE EXPENSES 234,850. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 234,850. PROFESSIONAL FEES - OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150. THE ABSTRACTION FUND C/O BAKER TILLY 1 PEN PLZ 3000 NEW YORK NY 10119 205327719 GRANTMAKING NY 501(C)(3) PF 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0